Required Solve for items "a" though "n." Elements of Labor and Variable Overhead Variances Charlotte Fabricating applies variable overhead to products on the basis of standard direct labor hours. Presented is selected information for last month when 10,000 units were produced. Required Solve for items "a" through" h." Causes of Standard Cost Variances (Comprehensive) Following are ten unrelated situations that would ordinarily be expected to affect one or more standard cost variances: A salaried production supervisor is given a raise, but no adjustment is made in the labor cost standards. The materials purchasing manager gets a special reduced price on raw materials by purchasing a train carload. A warehouse had to be rented to accommodate the unusually large amount of raw materials. The rental fee was charged to Rent Expense. a fixed overhead item. An unusually hot August caused the company to use 25.000 kilowatts more electricity than provided for in the variable overhead standards. The local electric utility company raised the charge per kilowatt-hour. No adjustment was made in the variable overhead standards. The plant manager traded in his leased company car for a new one in July, increasing the monthly lease payment by $150. A machine malfunction on the assembly line (caused by using cheap and inferior raw materials) resulted in decreased output by the machine operator and highest than normal machine repair costs. Repairs are treated as variable overhead costs. The production maintenance supervisor decreased routine maintenance checks resulting in lower maintenance costs and lower machine production output per hour Maintenance costs